Endorsement

EFRAG frequently updates the Endorsement Status Report.

The report provides an overview of IFRS Standards and IFRS interpretations pending endorsement. This overview is updated upon an IFRS Standard or IFRS Intepretation being issued by the IASB, EFRAG issuing its draft and final endorsement advice, and the ARC voting in favour of endorsement. It includes mention of the IASB effective date, an indication of when the various decisions, including final endorsement, are expected to be made and of whether the time-table is compatible with the IASB effective date.

The report further
contains a list of all IFRS, amendments to IFRS and IFRS Interpretations endorsed in the EU, providing for each of them the date when it became effective in the EU, the date the endorsement decision was made and the date when it was
published in the Official Journal of the European Union.

​The publication of Prepayment Features with Negative Compensation (Amendments to IFRS 9) and Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) on 12 October 2017 are now reflected in the Endorsement Status Report.

​The endorsement by the European Commission of IFRS 15 Revenue from Contracts with Customers including amendments to IFRS 15: Effective date of IFRS 15 is now reflected in the EFRAG Endorsement Status Report.

​The endorsement by the European Commission of Amendments to IFRS 10, IFRS 12 and IAS 28: Investment Entities - Applying the Consolidation Exception is now reflected in the EFRAG Endorsement Status Report.